Manzano’s statement differed from those who believed the BOC was failing to meet its collection goals because of deeply-rooted corruption in the agency that has left the problem of smuggling hardly addressed.

President Aquino criticized the BOC in his last State-of-the-Nation Address for unabated corruption and smuggling and said he wanted reforms instituted in the agency before his term ends in 2016.

Manzano said a Bureau of Internal Revenue memorandum related to excise taxes on imported alcohol could also hamper the BOC’s ability to meet its second-half collection target.

The memorandum states that excise taxes on imported alcoholic beverages should be paid once the goods are delivered to the warehouses of importers. Previously, excise taxes were collected at the ports or upon arrival of the goods. This means theBIRis now the agency in charge of collecting excise taxes on alcohol, Manzano said.